Legal Opinion
David and Lynette Kindred v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided July 20, 2006No. 05-1424, 05-1435PublishedCited by 53 opinions
1Opinion of the Court
COFFEY, Circuit Judge.
After their income tax return was reviewed, taxpayers David and Lynette Kindred (collectively the “taxpayers”) were determined by the Internal Revenue Service (“IRS” or “the Service”) to be deficient in their payments for the tax year 1999. The taxpayers were informed of this when they were sent a statutory notice of deficiency, which provided them the opportunity to challenge the IRS’ determination in the United States Tax Court (“Tax Court”). They failed to do so, and the tax was assessed as due and owing on December 16, 2002. Shortly thereafter, the Kindreds were sent…
2Cases cited24 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Sego v. CommissionerUnited States Tax Court · 2000
- Tennessee v. DavisSupreme Court of the United States · 1880
- Young v. United StatesSupreme Court of the United States · 2002
- Murphy v. Comm'rUnited States Tax Court · 2005
19 more not listed; retrieve them via the Exa API.
3Cited by53 opinions
- Our Country Home Enterprises, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 2017
- Golden v. CommissionerCourt of Appeals for the Sixth Circuit · 2008
- Christopher Gyorgy v. CIRCourt of Appeals for the Seventh Circuit · 2015
- Baltic v. Comm'rUnited States Tax Court · 2007
- Williams v. CommissionerCourt of Appeals for the Second Circuit · 2013
48 more not listed; retrieve them via the Exa API.